§ 5. "That, as from the twenty-fourth day of April, nineteen hundred and forty, in lieu of the full duties of customs theretofore chargeable on tobacco imported into the United Kingdom, there shall be charged on tobacco so imported of the descriptions set out in the first column of the following Table duties of customs at the rates respectively specified in the second column of that Table:
| TABLE. | |||
| Description of Tobacco. | Rate of duty per pound. | ||
| Tobacco unmanufactured— | £ | s. | d. |
| containing 10 lbs. or more moisture in every 100 lbs. weight thereof— | |||
| unstripped | 0 | 17 | 6 |
| stripped | 0 | 17 | 6½ |
| containing less than 10 lbs. of moisture in every 100 lbs. weight thereof— | |||
| unstripped | 0 | 18 | 6 |
| stripped | 0 | 18 | 6½ |
| Tobacco manufactured, viz.: | |||
| Cigars | 1 | 6 | 1 |
| Cigarettes | 1 | 2 | 7 |
| Cavendish or Negrohead | 1 | 1 | 9 |
| Cavendish or Negrohead manufactured in bond | 1 | 0 | 0 |
| Other manufactured tobacco | 1 | 0 | 0 |
| Snuff— | |||
| containing more than 13 lbs. moisture in every 100 lbs. weight thereof | 0 | 19 | 4 |
| Containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof | 1 | 1 | 9 |
§ and so in proportion for any less quantity.
§ And it is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."